1.2.1理論意義1.2.2現實意義1.4.1文獻調查法1.4.2案例分析法1.4.3定性定量研究法2.1.1流程再造理論2.1.2規模經濟理論2.1.3競爭優勢理論2.2.1財務共享模式正面效益2.2.2財務共享模式非正面效益2.2.3文獻述評公司名稱開建年份 地點 業務處理類型中國平安2006上海、成都、內江、深圳、合肥綜合性全國后援中心中國人壽2007北京、上海后援中心中國人保2008佛山后援中心中國太保2008成都保險后援中心大地保險2008上海綜合性后援中心友邦保險2008佛山亞太后援中心陽光保險2013北京、成都保險后援中心3.3.1運營服務滿意度有待提高3.3.2人員綜合專業技能水平普遍偏低3.3.3戰略目標定位不夠清晰簡稱總市值市盈率市凈率ROE中國平安8252.32億9.731.8320.00中國人壽6459.46億17.441.9511.84中國人保2112.12億13.111.3010.40中國太保2379.34億13.601.5512.60行業平均2918.44億13.251.6214.044.2.1財務建設共享1.0階段4.2.2財務共享建設2.0階段4.2.3財務共享建設3.0階段年份管理費用營業收入管理費用率2006100.081079.199.27%2007155.241652.049.40%2008144.211398.0310.32%2009224.381478.3515.18%2010292.761894.3915.45%2011431.422489.1517.33%2012579.122993.7219.34%2013691.683626.3119.07%2014856.654628.8218.51%20151127.376199.9018.18%20161299.977124.5318.25%20171396.888908.8215.68%20181476.979768.3215.12%20191728.9211688.6714.79%20201765.5112183.1514.49%表5-2建立共享中心前后人工效率變化情況項目實施前實施后人均每日賬單處理量16單83單平均賬單處理時長5天3天出具報表時長5天2天報銷審核差錯率3.5%0.2%財務核算差錯率6.7%1.8%資金結算及時率94%99%每月下旬賬單業務量占比75%32%統計年份賠付率(%)費用率(%)綜合成本率(%)200649.3737.987.27200750.4940.791.19200855.0735.990.97200942.3641.683.96201035.9337.873.73201139.6535.775.35201248.4335.984.33201349.9436.986.84201445.4837.683.08201545.4138.984.31201647.3941.588.89201742.7139.682.31201848.0538.786.75201946.6638.184.76202045.6337.783.33200616862471.81654560.052051710.25200721449531.76785850.063413560.23200826751341.65342940.324260810.24200938483382.217906040.454500340.26201062115692.9511265480.535349060.25201183332563.316395570.655801050.23201298786203.6523541800.877768150.292013115365013.8131848541.0510799800.362014142857343.9140397421.1113269790.372015163640873.8450369181.1815614990.382016177907653.1959735981.0718180290.332017215983873.6966215051.1322068610.392018247443923.9869106161.2324230140.382019286845634.2571238191.2725237820.372020317569344.4973456781.3226089760.396.1